3.0.0 1667 2022-11-01T06:02:37Z 2022-11-01T06:02:37Z Senate S 2019-05-23 116 ssfi00 Finance Committee Senate Standing Referred to 2019-05-23T19:35:07Z To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax. 116 2806 HR 2019-05-16 Referred to the House Committee on Ways and Means. Related bill CRS 2019-05-23 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2019-05-23 Introduced in Senate IntroReferral 10000 9 Library of Congress S001184 Sen. Scott, Tim [R-SC] Tim Scott R SC N H001076 Sen. Hassan, Margaret Wood [D-NH] Maggie Hassan D NH 2019-05-23 True C001075 Sen. Cassidy, Bill [R-LA] Bill Cassidy R LA 2019-05-23 True C001096 Sen. Cramer, Kevin [R-ND] Kevin Cramer R ND 2019-05-23 True R000307 Sen. Roberts, Pat [R-KS] PAT ROBERTS R KS 2019-05-23 True D000618 Sen. Daines, Steve [R-MT] Steve Daines R MT 2019-05-23 True E000295 Sen. Ernst, Joni [R-IA] Joni Ernst R IA 2019-05-23 True C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2019-05-23 True K000383 Sen. King, Angus S., Jr. [I-ME] Angus King I ME S. 2019-05-23 True S001191 Sen. Sinema, Kyrsten [D-AZ] Kyrsten Sinema D AZ 2019-05-23 True J000300 Sen. Jones, Doug [D-AL] Doug Jones D AL 2019-05-23 True W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2019-05-23 True M000639 Sen. Menendez, Robert [D-NJ] Robert Menendez D NJ 2019-05-23 True C001113 Sen. Cortez Masto, Catherine [D-NV] Catherine Cortez Masto D NV 2019-05-23 True K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2019-05-23 True B001277 Sen. Blumenthal, Richard [D-CT] Richard Blumenthal D CT 2019-05-23 True I000055 Sen. Isakson, Johnny [R-GA] Johnny Isakson R GA 2019-06-05 False M001111 Sen. Murray, Patty [D-WA] Patty Murray D WA 2019-06-10 False M001176 Sen. Merkley, Jeff [D-OR] Jeff Merkley D OR 2019-06-10 False Taxation Higher education Income tax rates Social work, volunteer service, charitable organizations Student aid and college costs Tax treatment of families Wages and earnings Taxation 00 2019-05-23 Introduced in Senate 2019-10-30T18:56:41Z Tax Relief for Student Success Act

This bill treats certain scholarship or fellowship grants received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the grants from such tax. The bill applies to taxable years beginning after December 31, 2017.

]]> Tax Relief for Student Success Act Display Title Tax Relief for Student Success Act Short Title(s) as Introduced Tax Relief for Student Success Act Introduced in Senate IS Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to treat certain scholarships as earned income for purposes of the kiddie tax. Introduced in Senate IS Introduced in Senate 2019-05-23T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116s1667is/xml/BILLS-116s1667is.xml 2019-05-23 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.